Caroline Miskin asks an important question: how do we solve the problem of agent authorisation?
Features and articles
Andy Tall – member of the Tax Faculty’s SME Business Tax Committee, the Enquiries and Appeals Committee and ICAEW’s Ethics Committee – takes a practical look at the preparations non-resident landlords and their agents need to make.
John Cassidy examines the 2019 case of Inverclyde Property Renovation LLP and Clackmannanshire Regeneration LLP that calls into question the enquiry powers applicable to LLPs.
Rebecca Benneyworth, vice chairman of the Tax Faculty, explores the forthcoming changes to capital gains tax on private residences, focusing on the 30-day payment window and giving practical examples.
Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.
Michelle Robinson considers cryptocurrency and how it should be taxed. She explores cryptomining and passive investors, as well as giving some practical examples and explaining why HMRC does not consider cryptocurrency to be currency or money.
Did you know that the number of firms facing asset seizures by HMRC is up 45% on 2016/2017? John Clarke, the Head of Business Development discusses the potential minefield that is dealing (or not dealing with) with income tax.
The AHDB (Agriculture Horticulture Development Board) has some very admirable goals
Webinars and recordings
Who is obliged to to file a self assessment return and how does the system work for those who don't?
Lifting the bonnet to explain what filing a company tax return using iXBRL means in simple terms.
As HMRC begins to send out notices to file tax returns for the year ending 5 April 2018, the Tax Faculty give members a round up of what has changed since last year, and some practical pointers around the pitfalls to avoid.
Use of foreign income and gains as loan collateral for a relevant debt - update
Capital taxes liaison group minutes
Cross-border and home national insurance contribution issues
Legitimate expectation and reliance on HMRC Guidance - the minutes of two meetings between concerned external stakeholders and HMRC on Mansworth v Jelley and general surrounding issues.
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
The aim of this TAXGUIDE is to provide guidance on some of the practical points that members have encountered on the application of entrepreneurs' relief (ER). Guidance published by the Tax Faculty on 25 January 2012.
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This book contains everything you need to know about completing a self-assessment tax return for 2018/19.
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for income tax gives a comparison of FRS 102 Section 29 and IFRS, and covers VAT and similar sales taxes, current tax, recognition and measurement of deferred tax, allocation of tax charge or credit, consolidated tax returns and offset of taxable profits and losses within groups, presentation, and disclosure.
Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK
A guide to completing a Self-Assessment tax return for 2016/17, with advice for any taxpayer to ensure you are as tax efficient as possible. Offers practical advice, timetables and examples that aim to simplify what many people view as a complex and challenging procedure.With a whole range of top tips for saving on all types of tax.
Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.
Briefly explains who has an obligation to register for VAT with a worked example for a small business. It also notes the pros and cons of voluntary VAT registration.
A guide to financial and legal issues for GPs and managers of medical practices.
Guide to completing the self-assessment tax return.